Sean- Believe it or not, the Loewe has an NTSC standard calibration setting built in, and was pretty close to what I got using video essentials. However, its generally too dark (someone said that it has to do with the type of mask) for this set, esp on cable (closer to what I run with DVD). I found it was helpful to learn about the interactions between the settings and to use as a guide. For most audiophiles (all, I hope) the audio set up portion is not all that helpful but the DD test tone track works pretty well. I would guess that it is damn near mandatory for a projection TV. I did find its suggestion to turn the sharpness setting all the way down did NOT provide the best results with the Loewe. I guess for the $$ we're all plunking down on these displays (not to mention cables), its basically a real low cost accessory, which you could easily share with a friend.
BTW, in addition to a whole room for your 38" Aconda, you better have one hell of a stand, with industrial casters. I believe the tube along weighs nearly 300 lbs.
